UK Compliance Deadlines 2026
Every key legal and regulatory deadline for UK businesses this year, updated regularly. Click any deadline to check your compliance.
January 2026
Self Assessment Tax Return Filing Deadline
Online self assessment returns for the 2024/25 tax year must be filed with HMRC by midnight. Late filing incurs an automatic £100 penalty.
Check your compliance →Self Assessment Tax Payment Deadline
Any tax owed for 2024/25 plus the first payment on account for 2025/26 must be paid to HMRC. Interest accrues on late payments.
Check your compliance →February 2026
National Living Wage Increase (April preparation)
Payroll systems should be audited and updated ahead of the April 2026 National Living Wage rate increase. Employers must ensure all workers are paid correctly from 1 April.
Check your compliance →Gender Pay Gap Reporting Data Snapshot (Private Sector)
Private sector employers with 250+ employees must use 5 April 2025 as their snapshot date. Reports must be published by 4 April 2026.
Check your compliance →March 2026
Employment Rights Act 2025 — Zero Hours Provisions Take Effect
New rights for zero-hours and low-hours workers under the Employment Rights Act 2025 begin coming into force. Workers gain rights to guaranteed hours and reasonable notice of shifts.
Check your compliance →Pension Auto-Enrolment Re-Enrolment Window
Employers must re-enrol eligible workers who have opted out every three years. Check your re-enrolment date and submit your re-declaration of compliance to The Pensions Regulator.
Check your compliance →Corporation Tax Payment — 31 March Year-End Companies
Corporation tax for accounting periods ending 31 March 2025 is due. Small companies have 9 months and 1 day from year end to pay.
Check your compliance →April 2026
National Living & Minimum Wage Rate Increases
New National Living Wage and National Minimum Wage rates come into force. All employees must receive at least the new rates from this date.
Check your compliance →Gender Pay Gap Report Publication Deadline (Private Sector)
Private sector organisations with 250+ employees must publish their gender pay gap data on the government portal and their own website by this date.
Check your compliance →End of 2025/26 Tax Year
The 2025/26 tax year ends. Key date for ISA contributions, pension contributions, capital gains tax planning, and payroll year-end processes.
Check your compliance →Making Tax Digital for Income Tax — Phase 1 Mandatory Start
MTD for Income Tax becomes mandatory for sole traders and landlords with qualifying income over £50,000. Digital record-keeping and quarterly submissions required from this date.
Check your compliance →PAYE & NIC Payment Deadline (Monthly)
Monthly PAYE and National Insurance Contributions must be paid to HMRC by 19th (22nd if paying electronically). Applies to most employers.
Check your compliance →Gender Pay Gap Report Publication Deadline (Public Sector)
Public sector organisations with 250+ employees must publish their gender pay gap data. Snapshot date was 31 March 2026.
Check your compliance →May 2026
Failure to Prevent Fraud — 12-Month Review Point
The Failure to Prevent Fraud offence (Economic Crime and Corporate Transparency Act) has been in force for 12 months. Large organisations should review their reasonable procedures.
Check your compliance →P60 Distribution Deadline
Employers must issue P60 forms to all employees who were on the payroll on 5 April 2026. P60s must be given to employees by 31 May 2026.
Check your compliance →June 2026
Data Protection Complaints Handling Duty Takes Effect
The Data (Use and Access) Act 2025 requirement for organisations to operate a proper data protection complaints process comes into force. Complaints must be acknowledged within 30 days of receipt.
Check your compliance →Modern Slavery Act Statement Deadline (December Year-End)
Businesses with a financial year ending 31 December 2025 and turnover over £36m must publish their Modern Slavery Act transparency statement within 6 months of year end.
Check your compliance →July 2026
P11D & P11D(b) Filing Deadline
Employers must submit P11D forms reporting expenses and benefits in kind for the 2025/26 tax year to HMRC. Class 1A NICs on benefits must also be paid by 22 July.
Check your compliance →FCA Regulation of Buy Now Pay Later Goes Live
Deferred Payment Credit (Buy Now Pay Later) comes under FCA regulation. Lenders need temporary or full authorisation, and merchants offering BNPL at checkout should review their agreements and financial promotions.
Check your compliance →IR35 — Off-Payroll Working Annual Review Point
Medium and large private sector organisations should conduct their annual review of off-payroll working arrangements and status determination statements.
Check your compliance →Class 1A NIC Payment Deadline (P11D Benefits)
Employers must pay Class 1A National Insurance Contributions on benefits in kind reported on P11D(b) for the 2025/26 tax year. Interest applies from this date on late payments.
Check your compliance →Second Payment on Account for 2025/26 Tax Year
The second payment on account towards the 2025/26 self assessment tax bill is due. Applies to self-employed individuals and those with significant non-PAYE income.
Check your compliance →August 2026
PFAS Ban in Food-Contact Packaging (EU/NI Market)
The EU Packaging and Packaging Waste Regulation bans intentionally added PFAS in food-contact packaging placed on the EU or Northern Ireland market, with no grace period for existing stock.
Check your compliance →Motor Finance Redress Scheme — Implementation Period Ends (Pre-2014 Agreements)
The FCA's implementation period for the motor finance consumer redress scheme ends for agreements from before April 2014. Lenders then have 3 months to notify complainants and 6 months to contact other eligible customers.
Check your compliance →September 2026
Companies House Annual Accounts (March Year-End Private Companies)
Private limited companies with a 31 March 2026 year-end must file annual accounts with Companies House within 9 months of their accounting reference date.
Check your compliance →October 2026
Vaping Products Duty and Duty Stamps Scheme Take Effect
The new Vaping Products Duty (£2.20 per 10ml of vaping liquid) and Vaping Duty Stamps Scheme come into force. Manufacturers, importers and warehousekeepers must hold HMRC approval to continue trading lawfully.
Check your compliance →Making Tax Digital for Income Tax — Phase 2 Expansion
MTD for Income Tax extends to sole traders and landlords with qualifying income over £30,000. Digital record-keeping and quarterly reporting becomes mandatory.
Check your compliance →Self Assessment Registration Deadline (New Self-Employed)
Anyone who became self-employed or started receiving untaxed income in 2025/26 must register for self assessment with HMRC by 5 October 2026.
Check your compliance →Paper Self Assessment Return Deadline
Paper self assessment returns for 2025/26 must be filed with HMRC by this date. Online returns have a later deadline of 31 January 2027.
Check your compliance →November 2026
Employment Rights Act 2025 — Further Provisions Active
Additional provisions from the Employment Rights Act 2025 expected to come into force, including changes to unfair dismissal qualifying periods and trade union rights.
Check your compliance →December 2026
VAT Annual Accounting Scheme — Application Deadline
Businesses wishing to join the VAT Annual Accounting Scheme for the next VAT year should apply to HMRC. The scheme allows one annual VAT return instead of four.
Check your compliance →UK GDPR Annual Data Protection Review
Year-end is a natural point to review your data protection practices, update your privacy policy, review data processor agreements, and ensure your Record of Processing Activities is current.
Check your compliance →January 2027
Digital Platform Reporting Deadline (HMRC)
Reporting platform operators must file their annual report with HMRC covering seller and provider income for the 2026 calendar year. Penalties of up to £5,000 per unreported seller apply for late or missing reports.
Check your compliance →Dates are correct to the best of our knowledge but may change. Always verify with official HMRC, Companies House, or government sources. This is general guidance only, not legal advice.